NIM01005 - Class 1 Structural Overview: »Ê¹ÚÌåÓýapp Lower Earnings Limit ('LEL')
Section 5 of the Social Security Contributions and Benefits Act (SSCBA) 1992 and regulations 10 & 11 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)
»Ê¹ÚÌåÓýapp Lower Earnings Limit (LEL) is the point at which employees start to build up entitlement to contributory benefits. »Ê¹ÚÌåÓýapp LEL is up-rated annually by reference to Consumer Prices Index (CPI).
For guidance on how to calculate the LEL for pay intervals other than a week, see NIM01010.
For further guidance on NICs limits, see NIM11000 onwards.